Credential Evaluation for Foreign-Trained Accountants and CPA Exam Eligibility

Why your degree needs evaluation first

US state boards of accountancy set their own CPA Exam eligibility rules, and none of them evaluates a foreign accounting degree without documentation. Before a board lets you register for the CPA Exam, it needs a written report that converts your foreign coursework and credit hours into US equivalents. Most boards accept only evaluations from a member of the National Association of Credential Evaluation Services (NACES) , so confirm your target board's accepted evaluator list before you pay for a report.

What the evaluator checks

A NACES evaluator reviews your transcripts, course descriptions, and degree certificate, then maps your credit hours against the accounting and business coursework your state board requires. Requirements vary by state and by whether you are sitting the exam or seeking licensure. Some boards still require 150 semester hours to sit the exam, others require only a bachelor's degree (120 hours) to sit but 150 hours to become licensed, and roughly half of US jurisdictions now allow a bachelor's degree plus two years of supervised experience as an alternative to the 150-hour licensure rule. Confirm your target board's current exam-sitting and licensure hour requirements directly, since a growing number of states have moved away from a flat 150-hour rule. If your degree falls short, you may need extra coursework, often through a graduate certificate or a one-year master's in accounting, before a board approves you for the exam.

Pick your state board before you evaluate anything

Every state board sets its own rules on accepted evaluators, required accounting and business credit hours, residency or Social Security Number rules, and whether it licenses candidates who live outside the state. NASBA's international candidate page lists which state boards currently work with international applicants and links to each one. Read your target board's own site for its current rules, because requirements and accepted evaluator lists change without notice.

If your home qualification has a reciprocity deal: IQEX

NASBA and the AICPA run the International Qualification Examination (IQEX) for accountants already qualified through a body that holds a mutual recognition agreement with the US profession, including CPA Australia, Chartered Accountants Australia and New Zealand, CPA Canada, Chartered Accountants Ireland, CPA Ireland, Instituto Mexicano de Contadores Publicos, and the South African Institute of Chartered Accountants. IQEX tests US-specific ethics, legal responsibilities, business law, and tax rather than the full CPA Exam. You still need a letter of good standing from your home professional body, and the IQEX application fee is $255 as of the 2026 exam cycle, per NASBA.

If you do not qualify for IQEX

Without a qualifying reciprocity credential, you sit the standard CPA Exam once your evaluated degree and hours clear your state board's requirements. Expect the same exam sections, scoring rules, and score-validity window that apply to domestic candidates, plus any extra documentation your board asks foreign applicants to submit.

Documents to gather early

• Official transcripts from every postsecondary institution you attended, sent directly by the school where possible

• Course descriptions or syllabi for accounting and business classes, useful if the evaluator needs more detail on content

• Degree certificates and any professional qualification certificates

• Certified English translations for any document not issued in English

• A letter of good standing from your home professional body if you plan to apply through IQEX

Passing the exam is not the same as getting licensed

Sitting the CPA Exam and holding a CPA license are two different milestones. Most state boards also require supervised accounting work experience, verified by a licensed CPA, and some require a separate ethics exam before they issue a license. International candidates who plan to return home after the exam should ask their target board whether it issues a license without US work experience, since practice requirements vary widely by state.

Build in time

Start the credential evaluation months before you plan to sit the exam. Evaluators typically need several weeks once they have your complete file, and your state board then reviews the evaluation before it clears you to schedule the exam. Confirm current processing times directly with your chosen NACES evaluator and state board, since these shift with application volume.

The four requirements every state board organizes around

US accounting licensure is commonly grouped into four requirements: education, examination, ethics, and experience. Credential evaluation only settles the education requirement. You still sit the same CPA Exam as domestic candidates, and most boards add a separate ethics exam and a period of supervised accounting experience, verified by a licensed CPA, before they issue a license. Keep this distinction in mind, since clearing your evaluation only means you can register for the exam, not that you already hold a license.

Where a foreign accounting degree usually falls short

Many foreign accounting programs teach International Financial Reporting Standards (IFRS) in depth but cover little or no US Generally Accepted Accounting Principles (GAAP), US federal taxation, or US business law, topics most state boards expect within your accounting and business credit hours. Ask your evaluator to flag any subject-area gaps alongside the overall hour count, then look for a graduate certificate, bridge program, or one-year master's in accounting that targets exactly those gaps rather than repeating coursework you already completed at home.

Mistakes that commonly delay approval

• Paying for an evaluation before confirming your target state board accepts that evaluator

• Requesting a general credential evaluation instead of one specifically scoped for CPA licensure purposes

• Sending translated documents without the required certification statement from the translator

• Assuming a total credit-hour count is enough without checking the accounting and business subject-area minimums your board sets separately

• Waiting until close to your planned exam date to start the evaluation, when several weeks of processing time is typical